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Showing 61–70 of 2020 articles for “Art. n° 74-10.605”
When the estate devolves to ascendants, it is divided equally between those of the paternal branch and those of the maternal branch.
In the direct line, as many degrees are counted as there are generations between the persons: thus, the child is, with regard to the father and mother, in the first degree, the grandson or granddaught…
Collateral relatives falling within the order of heirs mentioned in 4° of article 734 do not succeed beyond the sixth degree.
In each order, the nearest heir excludes the heir further back in degree. In equality of degree, the heirs succeed by equal portions and per head. All except what will be said below about division by…
The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the…
Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, des…
The following are exempt from land registration tax: 1° Construction leases; 2° Long-term leases concluded pursuant to articles L. 416-1 to L. 416-6, L. 416-8 and L. 416-9du code rural et de la pêche…
I. - Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate.II. - For leases of unlimited duration, the value used as a b…
Shares of movable and immovable property between co-owners, co-heirs and co-partners, in any capacity whatsoever, provided they are justified, are subject to registration duty or land registration tax…
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
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